000			00626nam a2200133Ia 4500
080			_a11.01.02 O6814
245			_aCountering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report
260			_bOECD _aParisFR _c2015
300			_a79 p.
520			_aRevamps the work on harmful taxt practices with a priority on improving transparency, incuding compulsory spontaneous exchange on rulings related to preferential regimes, and on requiring stanstantial activity for any preferenctial regime.
583			_c10/1/18 _kSANDRAW
650			_aTAXATION
942			_cM _mO6814
999			_c37941 _d37941